Cotton Knit Leg Warmers

These leg warmers are made primarily from cotton textile fabric (359 fiber content), designed to slip over calves for warmth during dance or casual wear. They qualify as parts of footwear under HTS 6406.90.1550 as they are gaiters, leggings, and similar articles of cotton textile materials, not outer soles or excluded trimmings. The cotton upper material dominates the external surface per Chapter Note 4.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China14.9%+17.5%32.4%
🇲🇽Mexico14.9%+10.0%24.9%
🇨🇦Canada14.9%+10.0%24.9%
🇩🇪Germany14.9%+10.0%24.9%
🇯🇵Japan14.9%+10.0%24.9%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6115.95.90Lower: 31% vs 32.4%

If classified primarily as legwear rather than footwear accessories

Panty hose, tights, and similar legwarmers of cotton fall under Chapter 61 if not presented as footwear gaiters or parts per HTS Chapter Notes.

6406.90Same rate: 32.4%

If made of man-made fibers instead of cotton

Textile footwear parts shift to 6406.90.7780 for MMF materials, changing material-based subheading while remaining in heading 6406.

6217.10Lower: 24.6% vs 32.4%

If sold as complete gaiters or leggings for non-footwear use

Made-up accessories like leg wraps not specifically footwear-related move to Chapter 62 other clothing accessories.

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Import Tips & Compliance

Verify fiber content labeling meets 359 cotton requirements via lab tests; discrepancies lead to reclassification under Chapter 61

Provide detailed invoices specifying 'leg warmers as footwear parts' to distinguish from hosiery; include Chapter Note 4 material dominance proof

Avoid bundling with shoes to prevent set classification under 6405; declare as individual removable articles